The Economics of Henry George: A Review Essay

This is a welcome addition to the literature on Henry George. Bryson seeks to “rehabilitate” George—by highlighting his major achievements, by explaining why academic economists have rejected or neglected him, and by showing how nonetheless George has had a major but little‐acknowledged impact on economic thought.     

个税起征点改革对纳税能力的影响：基于居民收入分布的估算

本文分析了个税起征点变动对纳税能力的影响机理。本文基于2005~2012年我国居民收入分组数据,采用构建的收入分布纳税能力测算积分模型和PLS路径模型,估算了我国居民个人所得税纳税能力和个税起征点改革对纳税能力的影响效应。研究发现,2005年以来我国居民平均收入水平有较大的提高,收入分布呈厚尾分布特征,其标准差呈弱平的倒“U”形变化趋势。2006年和2008年两次个税起征点的调整并没有改变纳税能力的增长态势,却影响着税务部门的征缴行为,税收努力指数的波动表明,税制改革与征纳税人预期行为的强关联关系,2011年的个税起征点改革对纳税能力有较大影响;PLS路径模型估计显示,居民收入的增长对纳税能力影响最大,个税起征点改革则是通过增加居民收入、影响征缴行为来间接地影响纳税能力。     

The Implications of ADA Litigation for Employers: A Review of Federal Appellate Court Decisions

Analysis of litigation outcomes indicates that most plaintiffs who sue under the Americans with Disabilities Act are unsuccessful. Equal Employment Opportunity Commission enforcement data and six years of federal appellate court decisions were reviewed, as well as recent rulings of the United States Supreme Court. The courts are interpreting the ADA very narrowly, and very few plaintiffs prevail. The results of this research suggest that if employers engage in an individualized assessment of whether an individual is protected by the law and whether the requested accommodation is reasonable, legal liability will be minimized. © 2001 John Wiley & Sons, Inc.     

Mortgage Tax Relief: Subsidy or Sematics?

Tax relief on mortgage interest wsa defended (Economic Affairs, October-November 1985) by Professor John parry Lewis, Formerly at the University, of Manchester; Richard Best, Secretary of the inquiry into British Housing caaired by the Duke of Edinburgh, argues that the Inquiry recommended the obolition of relief as an integral part of a package of reforms intended to reduce housing shortages. Professor Parry Lewis stands his ground.     

R&D税收激励的研究述评及政策启示

世界各国都非常重视运用R&D税收激励政策来引导和促进企业R&D活动。文章从R&D税收激励工具、激励效应、政策设计框架等方面对国外的有关研究进行了述评,并从中得到一些有益的启示。     

税收激励与企业创新:述评与展望

税收激励政策对企业创新的影响一直是学术界研究的焦点。文章遵循作用路径-政策效果-影响因素的逻辑思路,回顾与梳理国内外相关文献后发现:现有研究主要关注不同视角下税收激励政策对企业创新的影响,以及导致政策效应变化的内外部影响因素,并呈现出阶段性特点与趋势;后续研究可进一步探讨税收激励的作用机理,挖掘影响政策效应的内外部因素和具体政策类型的作用效果,持续关注国外税收政策的动态变化。     

美国联邦大学生贷款资助体系研究

美国联邦大学生贷款资助体系经过半个多世纪的发展,已经成为一个相对完善的体系,包含有多种贷款项目和还款方式,并且具备了多样性、灵活性和政府担保性等主要特征。其成功的经验为中国的国家助学贷款改革提供了新的思路。     

关于“营改增”后的账务处理

国家为了增强服务行业的竞争力,对原来交营业税的一些行业比如软件开发、运输、咨询行业等8大行业进行交增值税的试点,由于营业税和增值税的性质不同,差额纳税的税务处理为可抵减销售额,这样的目的,从总体上来说是降低接受服务方的税负,现就营改增后的会计账务处理阐述笔者的观点。     

Property Tax Assessment Reform: A Source of Local Revenue Windfall or Fiscal Retrenchment

Abstract . Researchers, state officials and taxpayers have often speculated that property tax assessment reform would lead to an increase in the overall tax burden. They contend that, given the large non-discretionary increase in the tax base during the reform, local governments can raise more resources without increasing the nominal tax rate. An empirical analysis of 74 towns in New York supports that position. However, two types of tax shifts that occurred in the wake of reassessment—interclass shifts of tax burden to the owners of residential propertieskovn the other property classes and intra-class shifts observed among residential property owners—have caused significant moderation in this pattern of local government behavior. Therefore, tax reform, while it bestows revenue windfalls upon some local governments, may require fiscal retrenchment by others.     

Obstacles to Federal Tax Reform: An Exploratory Inquiry Into the Fiscal Attitudes of a Small Group of Taxpayers

A bstract . An exploratory inquiry was conducted to identify legislative goals of Washington-based tax reformers and to learn bow a small group of taxpayers (n = 54) from various socio-economic backgrounds felt about some of these goals. On a general level most informants claimed they supported elimination of tax loopholes. However, on a more specific level informants tended not to see any tax provision they used to avoid taxes as a "loophole," According to these semi-structured conversations, these taxpayers held no allegience to any particular principle of tax equity or tax justice except that, believing that other taxpayers engage widely in avoiding taxes, they are anxious to lose no importunity to do so.     

Annals of a Crusade: Wright Patman and the Federal Reserve System

A bstract . As a Congressman from Texas from 1929 to 1976, Wright Patman supported Populist-type legislation which aided farmers, small businessmen and consumers. His perennial target in the postwar era was the Federal Reserve System. He resented the central bank's political independence and believed that "high" interest rates brought about by monetary policy actions benefited banks and harmed ordinary citizens. Rather than attacking the Fed's control of monetary policy directly, Patman tried to improve Fed accountability to Congress by subjecting the Fed's budgetary process and expenditures to government audit and/or the Congressional appropriations process. Despite numerous investigations, reports, and pieces of legislation, Patman's crusade failed to achieve its objectives. Nevertheless, his persistent criticism over 25 years undoubtedly created an atmosphere for change. Eschewing the indirect approach, Patman's political heirs in Congress demanded and received more accountability (and less secrecy) from the Fed regarding monetary policy objectives. Ironically Patman's abortive crusade may have paved the way for their later success.     

社会保障税的税制思考

开征社会保障税势在必行。作为筹集社会保险资金的主要途径,社会保障税具有强制性和固定性,在社会、经济发展过程中起着特殊的作用。社会保障税的设计要充分考虑劳动者和政府的利益。结合一些国际经验和我国的实际情况,对符合我国国情的社会保障税制基本框架作一些研究和探索。     

基于信息可视化技术的税务决策支持系统分析

建立税务决策支持系统，是金税工程的一项重要任务，依托信息技术将传统的抽象数据赋予形象，有助于决策者的决策分析。本文从发展信息可视化技术的重要意义入手，对可视化信息的类型及技术作了阐述，并针对如何建立基于信息可视化技术的税务决策支持系统进行了分析。     

个人所得税对居民消费影响研究的文献综述

1994年至今,个人所得税已经历四次重大改革,个税改革是税制改革的重点内容.本文将从个人所得税对居民消费影响的理论研究和实证研究方面,对现有个人所得税的研究文献进行梳理总结,并进行述评,总结现有文献研究存在的不足之处,以期为进一步研究个人所得税对居民消费影响研究提供依据和方向.     

经济治理现代化与“十三五”税制改革

从经济治理现代化的视角,从税制结构和分税制两个方面,可结合各个具体税种,重新审视我国现行税收制度在调节收入分配差距、调整经济结构、加强宏观调控和发展地方经济等方面存在的问题,在借鉴发达国家相关经验的基础上,从税制结构优化、增值税分享及个人所得税、房地产税等税种改革等方面,对我国十三五时期税制改革提出相关政策建议。